SECTION 173.402. Audits Not Performed by the Texas Indigent Defense Commission

(a) Grantees must submit to the Commission copies of the results of any single audit conducted in accordance with the single audit standards in the Texas Grant Management Standards. Grantees must ensure that single audit results, including the grantee's response and corrective action plan, if applicable, are submitted to the Commission within 30 days after grantee receipt of the audit results or nine months after the end of the audit period, whichever is earlier.

(b) All other audits performed by auditors independent of the Commission must be maintained at the grantee's administrative offices pursuant to §173.303 of this chapter (relating to Retention of Records) and be made available upon request by the Commission or its representatives. Grantees must notify the Commission of any audit results that may adversely impact the Commission grant funds.

(c) Nothing in this section should be construed so as to require a special or program-specific audit of a grantee's Indigent Defense grant program.

Source Note: The provisions of this §173.402 adopted to be effective March 23, 2023, 48 TexReg 1549